Taxpayers

Payers of the unified tax on imputed income or of the unified agricultural tax
Producers of excisable goods, as well as those engaged in the extraction and sale of mineral resources (except for common minerals) or in the gambling industry

Those whose income does not exceed 15 mln. Rb (VAT and sales tax excluded)
Those where the depreciated cost of fixed assets and intangible assets does not exceed 100 mln. Rb
those where average number of employees does not exceed 100 mln. Rb
A special rule for organisations: those with not over 25% of statutory capital owned by other entities (this rule does not apply to organisations of disabled persons) and the entity does not have branches and (or) representations

Contents / taxpayers